【文章內(nèi)容簡介】 費(fèi)用在產(chǎn)品成本中所占的比重較大的情況。 A、在產(chǎn)品按年初數(shù)固定計(jì)算 B、在產(chǎn)品按其所耗用的原材料費(fèi)用計(jì)算 C、約當(dāng)產(chǎn)量法 D、不計(jì)算在產(chǎn)品成本學(xué)員答案:B正確性:正確 題號(hào):17 題型:單選題（請?jiān)谝韵聨讉€(gè)選項(xiàng)中選擇唯一正確答案） 本題分?jǐn)?shù):4內(nèi)容:下列不屬于納稅籌劃的特征的是＿。 A、政策性 B、違法性 C、實(shí)用性 D、時(shí)效性學(xué)員答案:B正確性:正確 題號(hào):18 題型:單選題（請?jiān)谝韵聨讉€(gè)選項(xiàng)中選擇唯一正確答案） 本題分?jǐn)?shù):4內(nèi)容:下列＿充分體現(xiàn)了風(fēng)險(xiǎn)投資與風(fēng)險(xiǎn)收益的對等。 A、固定股利政策 B、固定股利支付率政策 C、剩余股利政策 D、正常股利加額外股利政策學(xué)員答案:B正確性:正確 題號(hào):19 題型:單選題（請?jiān)谝韵聨讉€(gè)選項(xiàng)中選擇唯一正確答案） 本題分?jǐn)?shù):4內(nèi)容:下列屬于無關(guān)成本的是＿。 A、沉沒成本 B、機(jī)會(huì)成本 C、專屬成本 D、重置成本學(xué)員答案:A正確性:正確 題號(hào):20 題型:單選題（請?jiān)谝韵聨讉€(gè)選項(xiàng)中選擇唯一正確答案） 本題分?jǐn)?shù):4內(nèi)容:下列屬于相關(guān)成本的是＿。 A、機(jī)會(huì)成本 B、沉沒成本 C、聯(lián)合成本 D、歷史成本學(xué)員答案:A正確性:正確 題號(hào):21 題型:單選題（請?jiān)谝韵聨讉€(gè)選項(xiàng)中選擇唯一正確答案） 本題分?jǐn)?shù):4內(nèi)容:費(fèi)用不包括＿。 A、營業(yè)費(fèi)用 B、投資損失 C、向所有者分配 D、營業(yè)外支出學(xué)員答案:C正確性:正確 題號(hào):22 題型:單選題（請?jiān)谝韵聨讉€(gè)選項(xiàng)中選擇唯一正確答案） 本題分?jǐn)?shù):4內(nèi)容:非制造成本不包括＿。 A、直接材料 B、銷售費(fèi)用 C、管理費(fèi)用 D、財(cái)務(wù)費(fèi)用學(xué)員答案:A正確性:正確 題號(hào):23 題型:單選題（請?jiān)谝韵聨讉€(gè)選項(xiàng)中選擇唯一正確答案） 本題分?jǐn)?shù):4內(nèi)容:＿是稅前利潤與所得稅的差額。 A、利潤總額 B、稅后利潤 C、營業(yè)利潤 D、稅前利潤學(xué)員答案:B正確性:正確 題號(hào):24 題型:單選題（請?jiān)谝韵聨讉€(gè)選項(xiàng)中選擇唯一正確答案） 本題分?jǐn)?shù):4內(nèi)容:＿是營業(yè)收入與營業(yè)費(fèi)用的差額。 A、利潤總額 B、稅后利潤 C、營業(yè)利潤 D、稅前利潤學(xué)員答案:C正確性:正確 題號(hào):25 題型:單選題（請?jiān)谝韵聨讉€(gè)選項(xiàng)中選擇唯一正確答案） 本題分?jǐn)?shù):4內(nèi)容:法定盈余公積金的提取比例是＿。 A、5% B、8% C、9% D、10%學(xué)員答案:D正確性:正確CCBAA CABDD ACAAA BBBAA CABCD（英文版 ） Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of prehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen innerparty supervision of major initiatives. The two regulations supporting each other, the code adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard。 rule around the party discipline, disciplinary ruler requirements, listed as negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the bottom line . Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process。 the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party。 the third part introduces two party regulations modified the main changes and needs to grasp several key problems。 the fourth part on how to grasp the implementation of the two regulations of the party. code and Regulations revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines and Chinese Communist Party discipline and Punishment Regulations column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation。 follow the correct direction, grasp the limited goals, adhere to the party39。s leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the code and rule , reflects the party39。s 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party39。s eighteen years prehensive strictly practice. (a) revised two regulations of the party need of the ICAC guidelines in in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too plicated, eight prohibition, 52 are not allowed to hard to remember, and also difficult to put into practice。 the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements。 the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat。 the fourth is to clean the theme is not prominent, not for the existing problems, and is narrow, only needle of countylevel leading cadres above. rule is in 1997 Chinese Communist Party disciplinary cases (Trial) based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the prehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition。 two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue。 third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to the criterion of a clean and honest administration and rule the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party passes party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the